Bill > S07644

This bill amends the New York State tax law to create a sales and use tax exemption for used books, specifically for secondhand book purchases where the item costs less than $100. Under the proposed legislation, consumers would not have to pay sales tax when purchasing used books that are priced under $100, which could help make books more affordable and encourage reading. The bill would modify section 1115 of the tax law by adding a new paragraph (paragraph 47) that explicitly exempts these used book purchases from sales tax. The exemption would apply to both used books purchased in physical stores and potentially through online platforms. By setting the price threshold at $100, the bill ensures that the tax exemption applies to most secondhand book purchases while preventing potential abuse for high-value rare or collectible books. The bill is slated to take effect immediately upon passage, meaning the tax exemption would be implemented right away.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S7644